Accrued Expenses And Other Current Liabilities

9 Months Ended

Sep. 30, 2018

Accrued Expenses And Other Current Liabilities

ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

Accrued expenses and other current liabilities consisted of the following at:



	September 30,				December 31,
(In thousands)	2018		2017		2017
Employee compensation and benefits	$	34,908	$	42,646	$	39,365
Current portion of accrued warranty	27,351		23,558		23,055
Income taxes payable	3,116		5,613		3,561
Customer rebates	7,927		11,120		11,124
Other	28,546		26,912		25,744
Accrued expenses and other current liabilities	$	101,848	$	109,849	$	102,849

Estimated costs related to product warranties are accrued at the time products are sold. In estimating its future warranty obligations, the Company considers various factors, including the Company’s (i) historical warranty costs, (ii) current trends, (iii) product mix, and (iv) sales. The following table provides a reconciliation of the activity related to the Company’s accrued warranty, including both the current and long-term portions, for the nine months ended September 30:



(In thousands)	2018			2017
Balance at beginning of period	$	38,502		$	32,393
Provision for warranty expense	23,512			18,570
Warranty liability from acquired businesses	782			150
Warranty costs paid	(17,466		)	(13,963		)
Balance at end of period	45,330			37,150
Less long-term portion	17,979			13,592
Current portion of accrued warranty	$	27,351		$	23,558